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A taxpayer has inquired whether they can continue to claim tax relief for investment in their main residence after replacing their current mortgage with a new one. The Directorate General for Taxes (DGT) has ruled that replacing one loan with another does not exhaust the right to the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Si tendría derecho a seguir practicando la deducción por vivienda habitual si cambiara de préstamo.
La sustitución de un préstamo por otro no concluye el proceso de financiación de la inversión ni agota la deducción, pues solo modifica las condiciones de financiación. Las cuotas del nuevo préstamo darán derecho a deducción en la parte proporcional que se destine a amortizar el préstamo originario destinado a la adquisición. No será deducible la parte del nuevo principal destinada a financiar conceptos distintos a la adquisición de la vivienda. Si se realiza una cancelación de deuda y una posterior obtención de crédito sin continuidad, se perdería el derecho a la deducción.
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